Which of the following procedures relating to the examination of accounts payable could the auditor delegate entirely to the entity's employees?
A)Test footings in the accounts payable ledger.
B)Reconcile unpaid invoices to vendors' statements.
C)Prepare a schedule/listing of accounts payable.
D)Mail confirmations for selected account balances.

Question

Quizplus · Accepted Answer

The preparation of a schedule/listing of accounts payable can be delegated entirely to the entity's employees as it does not involve exercising professional judgement or making decisions about materiality or accuracy. The other procedures listed require at least some level of auditor involvement to ensure that appropriate audit evidence is obtained.

Which of the Following Procedures Relating to the Examination of Accounts